Finland’s Parliament is reviewing a bill to implement the EU’s DAC9 directive following a public consultation that ended on 26 September 2025.
Finland’s Parliament is reviewing draft bill HE 142/2025 vp as of 10 October 2025, which aims to implement the provisions of Council Directive (EU) 2025/872, also known as DAC9.
This directive, adopted on 14 April 2025, introduces updated regulations to enhance the exchange of information related to Top-up tax information returns. It also establishes a framework to support the practical application of filing obligations outlined in Directive (EU) 2022/2523.
This means that MNEs can submit a single, central filing through their ultimate parent entity or a designated filing entity, instead of requiring each constituent entity in different Member States to file separately. It also provides clear guidance on filing rules and includes a standard template for the top-up tax information return.
The proposed legislation seeks to align Finland’s tax reporting and information-sharing processes with these new EU standards, ensuring compliance and improved cooperation across member states.
Earlier, Finland’s Ministry of Finance initiated a public consultation on 15 September 2025 for the implementation of the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9).
